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NY 881189

December 29, 1992

CLA-2-94:S:N:N6:349 881189


TARIFF NO.: 9404.90.2000

Ms. Jean Lee
Clearfreight Corp.
P.O. Box 92963
Los Angeles, California 90009

RE: The tariff classification of an automotive seat cushion cover from Korea.

Dear Ms. Lee:

In your letter dated December 11, 1992, on behalf of Kolon California Corp. dba Prime Trading Co., you requested a tariff classification ruling.

The instant sample, is an automotive seat cushion cover which slips over the back of the front seat of an automobile. It is comprised of a plastic outer-shell which is embossed and printed to simulate leather, a textile backing, and a nylon knit liner. The cushion is filled with a polyester filler. There are five elastic straps and two strings so that the cushion may be secured to the back of an automotive seat. The front portion is burgundy in color and has buttons covered in the simulated leather. The textile back is white in color with black stripes. As requested in your letter the sample is being returned.

The applicable subheading for the automotive seat cushion cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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